We divide 140535 by 40
We're looking to find how many times 40 goes into 140535.

Going ahead to step 1:
40 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 40

Moving on to step 2:
40 can be fit into 14 0 times, resulting in a remainder of 14.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 14 leaves us with 14.
Include the next digit (0) from the dividend after 14, then repeat: 140 / 40

Going ahead to step 3:
If we divide 140 by 40, we get 3 and a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 120 from 140 and we're left with 20.
Grab the next digit (5) from the dividend, add it to 20, then carry on: 205 / 40

Step 4:
When dividing 205 by 40, we get 5 with a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 35.0
If we take 200 away from 205, we end up with 5.
Take the next digit (3) from the dividend and append it to 5, then repeat: 53 / 40

Advancing to step 5:
53 divided by 40 is 1 with a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 351.0
Subtracting 40 from 53 leaves us with 13.
Take the next digit (5) from the dividend and append it to 13, then repeat: 135 / 40

On to step 6:
40 can be fit into 135 3 times, resulting in a remainder of 15.
Write down 3 as next digit of the result. 
Result so far: 3513.0
If we subtract 120 from 135, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 7:
40 goes into 150 3 times with a remainder of 30.
Use 3 as the next digit of our solution. 
Result so far: 3513.3
If we take 120 away from 150, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 3513.37
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 3513.375
If we subtract 200 from 200, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3513.375
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3513.375
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 3513.375, with a leftover of 0.0.